Webinar: Impaired vs. Impairment: A Common Misconception

Jul 29, 2015

In this webinar, two ALLL consultants provide insight into the distinction between the terms "impaired" and "impairment" within the allowance for loan and lease losses (ALLL) calculation. Points of interest include explanations of how to identify impaired loans, and how to calculate impairment using the three valuation methods outlined by ASC 310-10-35 (FAS 114) guidance.